Outsourced Hospital Caterer Supply Taxable At 5% Without Fraud Section With Cum-Tax Benefit Outsourced Hospital Caterer Supply Taxable At 5% Without Fraud Section With Cum-Tax Benefit Issue Whether food supplied to in-patients by an outsourced caterer under a contract with a hospital qualifies as an exempt composite healthcare supply or a taxable restaurant service at… Read More »
No fresh pre-deposit required for Tribunal appeal if first appeal deposit covers surviving demand. Issue Whether an assessee is required to make a fresh pre-deposit under Section 112 for filing an appeal before the GST Appellate Tribunal when the pre-deposit already paid during the first appeal under Section 107 exceeds the statutory percentage required for… Read More »
Departmental Appeals Need Not Be Referred To Special Bench Constituted For Taxpayer Appeals Issue Whether a departmental appeal filed by the Revenue challenging the condonation of delay granted by the First Appellate Authority should be kept in abeyance or referred to a Special Bench constituted for taxpayer appeals. Facts Departmental Appeal Filed: The Revenue filed… Read More »
No further pre-deposit is required for Tribunal appeal if earlier deposit exceeds surviving tax demand. Issue Whether an assessee is required to make a fresh statutory pre-deposit for filing an appeal before the Appellate Tribunal under Section 112 when the pre-deposit paid at the first appeal stage under Section 107 equals or exceeds the total… Read More »
Matter Remanded for Reconsideration as Ex-Parte Orders Violate Principles of Natural Justice Matter Remanded for Reconsideration as Ex-Parte Orders Violate Principles of Natural Justice Issue Whether the ex-parte orders demanding GST based on a GSTR-3B versus GSTR-2A mismatch violate principles of natural justice given the appellant’s personal distress, and whether an entire ITC mismatch can… Read More »
Section 129 Penalty Order Passed After 28 Days Void Ab Initio for Violating Mandatory Seven-Day Limitation Issue Whether a penalty order passed under Section 129(3) of the CGST/KSGST Act after a delay of 28 days from the date of service of notice—exceeding the prescribed seven-day statutory limitation period—is void ab initio and legally unsustainable. Facts… Read More »
Detention Order Passed After Seven Days Under Section 129(3) Is Illegal and Void Issue Whether a detention order passed under Section 129(3) of the CGST/KGST Act after a delay of 230 days from the service of notice—instead of within the statutory limit of seven days—is illegal and without jurisdiction. Facts Movement of Goods: On 30-07-2020,… Read More »
Departmental Appeal Dismissed as Disputed Tax of ₹6.30 Lakh Fell Below Mandatory Monetary Limit Issue Whether a departmental appeal filed by the Revenue before the Goods and Services Tax Appellate Tribunal (GSTAT) against an order setting aside tax demands on an SEZ unit is maintainable when the disputed tax is below the mandatory monetary threshold… Read More »
Departmental appeal before GSTAT dismissed as non-maintainable due to disputed tax falling below statutory monetary threshold limit. Issue Whether a departmental appeal filed by the Revenue before the Goods and Services Tax Appellate Tribunal (GSTAT) is maintainable when the disputed tax amount is below the prescribed monetary threshold limit of Rs. 20 lakh and no… Read More »
GSTAT Modifies Revocation Order Mandating Discharge of Interest, Late Fees, and Penalty for GST Restoration GSTAT Modifies Revocation Order Mandating Discharge of Interest, Late Fees, and Penalty for GST Restoration Issue Whether the revocation of a cancelled GST registration under Section 30 read with Rule 23(1) can be granted without ensuring the complete discharge of… Read More »